Earnings Accruals and Real Activities Management around Initial Public Offerings (Record no. 50891)
[ view plain ]
| 000 -LEADER | |
|---|---|
| fixed length control field | 02932nam a22004575i 4500 |
| 001 - CONTROL NUMBER | |
| control field | 978-3-658-03794-9 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20200420211745.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 131006s2014 gw | s |||| 0|eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| ISBN | 9783658037949 |
| -- | 978-3-658-03794-9 |
| 082 04 - CLASSIFICATION NUMBER | |
| Call Number | 330 |
| 100 1# - AUTHOR NAME | |
| Author | Ising, Peter. |
| 245 10 - TITLE STATEMENT | |
| Title | Earnings Accruals and Real Activities Management around Initial Public Offerings |
| Sub Title | Evidence from Specific Industries / |
| 300 ## - PHYSICAL DESCRIPTION | |
| Number of Pages | XXIV, 225 p. 5 illus. |
| 505 0# - FORMATTED CONTENTS NOTE | |
| Remark 2 | Earnings Management -- Real Activities Management -- Initial Public Offering. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc | The beginning of the new millennium was characterized by company scandals in accounting around the world. A transparent and fair presentation of financial statements is beneficial for capital market participants. Especially around initial public offerings different incentives of these players exist to influence financial statements in diverse aspects. Therefore, studies of earnings management try to identify abnormal behavior. Peter Ising covers additional aspects to shed light on substantial drivers of discretionary reporting behavior around going public. Factors like influence on real activities, industry affiliation, and specific years in the IPO process add further insight to this theoretical and practical topic. The dependence on these factors is high and confirms that company specifics are important for interpretation of financial results.     Contents Initial Public Offerings Discretionary Reporting Earnings Accruals and Real Activities Management     Target Groups Researchers and students in business administration with a focus on accounting and finance Investment analysts, executives and others involved in the area of investment banking   The Author Peter Ising wrote his dissertation under the supervision of Prof. Dr. Dieter Pfaff at the Department of Business Administration at the University of Zurich.  . |
| 856 40 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | http://dx.doi.org/10.1007/978-3-658-03794-9 |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Koha item type | eBooks |
| 264 #1 - | |
| -- | Wiesbaden : |
| -- | Springer Fachmedien Wiesbaden : |
| -- | Imprint: Springer Gabler, |
| -- | 2014. |
| 336 ## - | |
| -- | text |
| -- | txt |
| -- | rdacontent |
| 337 ## - | |
| -- | computer |
| -- | c |
| -- | rdamedia |
| 338 ## - | |
| -- | online resource |
| -- | cr |
| -- | rdacarrier |
| 347 ## - | |
| -- | text file |
| -- | |
| -- | rda |
| 650 #0 - SUBJECT ADDED ENTRY--SUBJECT 1 | |
| -- | Accounting. |
| 650 #0 - SUBJECT ADDED ENTRY--SUBJECT 1 | |
| -- | Bookkeeping. |
| 650 #0 - SUBJECT ADDED ENTRY--SUBJECT 1 | |
| -- | Economics. |
| 650 #0 - SUBJECT ADDED ENTRY--SUBJECT 1 | |
| -- | Management science. |
| 650 14 - SUBJECT ADDED ENTRY--SUBJECT 1 | |
| -- | Economics. |
| 650 24 - SUBJECT ADDED ENTRY--SUBJECT 1 | |
| -- | Economics, general. |
| 650 24 - SUBJECT ADDED ENTRY--SUBJECT 1 | |
| -- | Accounting/Auditing. |
| 912 ## - | |
| -- | ZDB-2-SBE |
No items available.